GST Registration Revocation: HC directs petitioner to file returns, pay taxes, interest, penalties and fines

Akash Singh Vs State of West Bengal & Ors. (Calcutta High Court) The case of Akash Singh vs. State of West Bengal & Ors. addresses the cancellation of the petitioner’s GST registration due to non-filing of returns for six consecutive months. The petitioner had appealed under Section 107 of the CGST/WBGST Act, citing precedents from the cases of Subhankar Golder and Rana Chowdhury. Both precedents emphasized granting a second opportunity for compliance to avoid hindering business operations and tax recovery. The court acknowledged that such cancellations could negatively impact revenu...